A city is planning to build a swimming pool costing $3000000 that will have a life of year of 25 years. the annual maintenance cost for the swimming pool is $1000000 per year increasing by $200 per year . there will be no salvage value . the average benefit is assigned of $1.50 per use and there will be an average 75 users per hour,8 hours per day , 316 days per year calculate the modified benefit/cost ratio using a rate of return 6%.